Guide to export (3-39) - Ivanna Castro

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MEASURES AGAINST UNFAIR PRACTICES..........................................................................................15
QUALITATIVE NON-TARIFF REGULATIONS .........................................................................................15
INTERNATIONAL INTELLECTUAL PROPERTY .......................................................................................17
DISTRIBUTION CHANNELS .....................................................................................................................17
EXPORT PROCESS ...................................................................................................................................18
Prepare the shipment.......................................................................................................................18
Transportation And Insurance Process ........................................................................................18
Transport documents........................................................................................................................19
Cargo shipping insurance...............................................................................................................19
Commercial risk insurance..............................................................................................................19
Liability insurance ..............................................................................................................................20
Customs clearance process...........................................................................................................20
International payment methods ...................................................................................................22
International Contracts....................................................................................................................24
INTERNET LINKS AND OTHER RESOURCES OF INTEREST ..................................................................25
OF EXTERNAL ORGANIZATIONS ..........................................................................................................26
EXPORT PROMOTION AND SUPPORT PROGRAMS FOR MEXICAN COMPANIES ....................27
DRAWBACK Import Tax Refund Program for Exporters ...........................................................31
PROSEC development program ...................................................................................................32
International trade promotion program SIICEX.........................................................................33
ALTEX financial support program ..................................................................................................34
Financial factoring for exporters ...................................................................................................35
FIDEY Credit.........................................................................................................................................35
Financial Support For Business And Artisan Activation ............................................................36
OTHER SERVICES OF FINANCING .......................................................................................................36
BANCOMEXT .......................................................................................................................................36
NAFIN ....................................................................................................................................................36
National Entrepreneur Institute (INADEM)...................................................................................37
Government of the State of Yucatan .........................................................................................37
Commercial Banking........................................................................................................................37
COST DETERMINATION..........................................................................................................................37
Production costs ................................................................................................................................37
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Cost of adapting the product to the market ............................................................................37
Tax refunds ..........................................................................................................................................37
Cost of exchange insurance..........................................................................................................38
Credit financial expenses................................................................................................................38
Packaging costs ................................................................................................................................38
Agent commission costs ..................................................................................................................38
Cost of export documentation......................................................................................................38
Internal handling costs .....................................................................................................................38
Internal transportation costs ...........................................................................................................38
Customs clearance fees .................................................................................................................38
Cargo loading costs .........................................................................................................................38
Port tax costs.......................................................................................................................................38
International transportation costs .................................................................................................39
Cost of export insurance .................................................................................................................39
International duties and taxes .......................................................................................................39
Port expenses .....................................................................................................................................39
Destination transportation costs....................................................................................................39
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RECOMMENDATIONS FOR THE FUTURE EXPORTER
The future exporter will have to consider the following fundamental elements, which are 
part of any business that intends to establish long-term relationships and generate profits:
- To know the productive process.
- To know the legal framework applicable to the product to be exported.
- To comply exactly with everything that is agreed upon in terms of price, quality, 
delivery time, submission of documents and form of payment, among others.
- Make sure that the samples are representative of the product to be exported (It is 
a mistake to send the best pieces if they are not representative of the shipment).
- Provide flexibility and speed in decision making, maintain constant 
communication with the customer communication with the customer and offer 
after-sales services.
- Involve the entire organization in the export process, i.e. production and sales.
- Perform an adequate financial analysis, so that the export is the expected 
business. the expected business.
- Comply with the technical standards and certifications required in the destination 
market.
- Be attentive and conduct the changes that the logistic process demands, for 
example transportation.
- To have promotion schemes appropriate to the market, an Internet presence,with 
a website in several languages.
- Innovate through e-commerce.
- Apply negotiation terms and contracts used in international trade.
MOST COMMON MISTAKES MADE BY EXPORTERS
- Entering the export business by chance, not by strategy.
- Difference between sample quality and product quality.
- Working with assumptions.
- Ignorance of foreign business culture.
- Quoting without considering the detail.
- Ignoring all unforeseen events that may effect on-time delivery.
- Not considering the time spent in the learning curve.
- Forgetting to record in writing and with signatures all agreements made with the 
intermediary or customer, especially approvals of specifications, materials, 
confirmation samples, date movements, etc., and not considering the time spent 
in the learning curve, confirmation samples, delivery date movements, etc.
- Inadequate handling of the exclusivity aspect.
- Not considering that the quality system should be preventive and not corrective.
- Filling orders with balances.
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- Ignorance of weather conditions during transportation.
- Not having a pricing strategy for export.
- Not clearly marking the boundaries between manufacturing and export 
marketing activities.
- Not looking for new customers abroad and settling for just one.
- Excessive dependence on the design and development of the product by the 
client.
- Failure to do research on market trends.
- Lack of support for product and process quality inspections.
- Lack of discipline in the adequate homogenization of styles.
- Failure to size commitments.
- Failure to verify if in the country or countries in which it will enter, the brands or 
denominations and graphic representations that will be used in the country or 
countries in which it will enter.
DETERMINING THE PRODUCT
The first step to start exporting is to identify the product to be sold in foreign markets.
To develop an export project, it is essential to ensure that the company is in a position to 
export, as well as to carry out a self-analysis of its products in a global framework. It is also 
necessary to determine whether a product or a range of products meets the 
requirements and needs of its customers abroad.
The right combination of price/quality and exportable offer is the perfect key to access 
any foreign market. In this regard, the five priority elements that must be met are:
• Volume requested by the customer.
• Quality of the product required in the target market.
• Offer a competitive price and a reasonable profit.
• Clear guarantee of delivery time.
• After-sales service required.
DETERMINING THE MARKET
After selecting the product to be exported, it is necessary to analyze the possible target 
market.
It is recommended to first explore markets that offer tariff advantages, and then to 
geographically natural markets to minimize transportation costs.
For those seeking to export for the first time, it is preferable not to disperse, to choose the 
best sales prospects and the lowest commercial risks, as well as those that require lower 
costs.
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A useful tool for determining the market is the International Trade Center's (ITC) Export 
Potential Map. of the International Trade Center (ITC). 
This tool allows you to see the export potential of a specific product in different markets 
according to different variables such as distance to the destination country, applicable 
tariffs, and current demand for the product.
Once the product and the market to be exported have been determined, the next step 
is market research. the market research stage.
The research should include an analysis of the economic, political, legal, socio-cultural 
and market conditions of the destination country, legal, socio-cultural and market 
conditions of the destination country.
The situations and considerations that may arise for each product and each country are 
various. However, some essential questions of this type are:
Economics Politics Technical-legal
• What is the 
average income 
level of 
consumers in the 
target country?
• The target 
country's Gross 
Domestic 
Product (GDP) is 
growing or in 
recession?
• Is the Gross 
Domestic 
Product (GDP) 
growing or in 
recession? Is the 
country's 
currency stable in 
comparison to 
the stable 
compared to the 
Mexican peso 
(MXN)?
• Is there consular 
representation from 
Mexico that can 
assist me?
• Is there any political
political dispute 
between the 
destination country
and Mexico that 
could jeopardize
trade relations 
between the two 
countries?
• Is the target country 
under any kind of 
embargo or 
economic sanctions 
on the target 
country?
• What 
environmental 
restrictions are 
there for product 
packaging?
• What are the 
technical 
requirements for
marketing the 
goods?
• What are the 
phytosanitary 
requirements for 
the 
commercialization 
of edible goods?
• Are the product(s) 
prohibited in the 
country of the 
product(s) I wish 
to export?
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Socio-cultural Market
• Can the product be adapted to 
local consumer preferences and 
tastes?
• What is the perception of Mexico 
and
Mexican products have?
• What is the demand for the 
product in the target country? 
• How easy is it to compete with 
other brands of the same 
product?
• How easy is it to compete with 
other brands of the same 
product? 
• What are the transportation, 
logistics and distribution costs of 
the product?
DOCUMENTS TO EXPORT
There are certain documents that are necessary at the time of exporting, that is why it is 
very important to have them and facilitate the export process. Among the documents 
that are necessary to make a successful export include the following are:
Commercial Invoice
Who issues it? The exporter.
What is it? It is a document that proves the completion of a commercial transaction 
between a buyer and a seller, in which the former is obliged to make the payment 
according to the payment in accordance with the terms of the invoice issued, while the 
exporter undertakes to deliver the good or service. 
Packing List (Packing List)
Who issues it? The exporter.
What is it? It is a document that expresses in detail the content and type of each 
package (box, bundle, drum, etc.) in which the goods are contained for transport. It 
speeds up customs procedures; it allows the exporter, carrier, insurance company, 
customs, and the buyer, to identify the complete shipment in case of mishap, claims to 
the insurance company, etc. 
Export Permit
Who issues it? Agent or customs broker under the official form approved by the SHCP. 
What is it? It is a document that every export of merchandise needs since it allows the 
company to prove its exports before the SHCP for the corresponding tax purposes, such 
as VAT refunds or contributions.
https://www.gob.mx/hacienda
https://www.gob.mx/hacienda
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Letter of instruction
Who issues it? The exporter.
What is it? It is a document where all the instructions that the customs broker will do for 
the exporter in the in foreign trade matters, such as which carrier will carry the 
merchandise, the value carrier will carry the merchandise, the value, volume and weight 
of the shipment, the company's fiscal data, invoice number date, place and person or 
carrier to whom it will be delivered for shipment to the country of destination, the number 
of the container number or markings, transport details, whether the goods are insured, 
the customer's general data and the place of destination. Normally, customs brokers 
have pre customs brokers usually have pre-prepared formats of the letter of instructions.
Entrusts the customs broker
Who issues it? The exporter.
What is it? It is a document where the exporter accredits his customs broker or customs 
agent to carry out foreign trade procedures. The form to be processed before the AGA 
is called "assignment granted to the customs broker to carry out foreign trade operations 
and its revocation". 
Transport documents
Who issues it? Transport company.What is it? International trade operations require the preparation of international 
maritime, land and air transport documents, issued by the transport companies and 
completed by forwarding companies that provide exporting companies with different 
logistic services.
The holder of the document is entitled to possession of goods. They are also often 
stipulated in documentary letters of credit. This means that the documents are important 
not only for transport, but also provide for the ability to control the goods after they are 
shipped and the time of payment.
Depending on the means of transport is the denomination of the document:
• Air Traffic: Air Waybill or Air WayBill (AWB).
• Maritime Traffic: Bill of Lading (B/L).
• Trucking Traffic (trucks): Waybill or Waybill.
• Railroad Traffic: Bill of Lading or Railroad Bill of Lading.
Insurance policy
Who issues it? Insurance company.
http://m.sat.gob.mx/que_sat/Paginas/aduanas.aspx
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What is it? Although it is not a mandatory requirement to have an insurance policy for 
the products, it is highly recommended to purchase one, attach a copy to the shipment 
and provide a copy to the customs broker. 
It is the document that sets out the conditions under which the goods are insured. They 
can be nominative or to order (Bancomext).
Certificate of origin
It states that a product originates from the country and can enjoy the preferential tariff 
treaty. The Secretary of Economy process this document.
Generalized System of Tariff Preferences (GSP)
It is a non-reciprocal concession for developing nations with preferential tariff rates.
preferential tariff rates.
- Mexico is a beneficiary.
- The markets to which Mexican products can enter on a preferential basis are Belarus, 
Japan, New Zealand, Canada, Turkey and Russia.
- There is a list of products and countries. The products that are excluded from the GSP 
are usually those that are perceived to be detrimental to the domestic industry of the 
receiving countries.
Other certificates of origin:
Of Mexican articles.
This document certifies the Mexican origin of goods when there is a non-tariff requirement 
from certain countries with which Mexico does not have agreements or treaties.
This document is processed by the Chambers of Commerce and the Secretary of 
Economy.
Global System of Trade Preferences (GSTP)
It is required by some countries such as Egypt, Libya, Korea, the Philippines, etc. The 
Secretary of Economy issue the document.
Register of exporters
Who issues it? The AGA through the Sectorial Exporters Register.
What is it? It is a document that grants authorization for the exportation of goods in 
accordance with the tariff fractions of the various sectors. 
It is only mandatory to have this document for companies that export the following 
products:
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• Beverages with alcoholic content and beers. 
• Alcohol, denatured alcohol and uncrystallizable honeys.
• Tobacco products. 
• Soft drinks, hydrating or rehydrating drinks, concentrates, powders, syrups, 
essences or extracts of flavors, that when diluted allow to obtain soft drinks, 
hydrating or rehydrating beverages, concentrates, powders. 
• Syrups or concentrates for the preparation of soft drinks that are sold in open 
containers using automatic, electrical or mechanical equipment.
Documents evidencing non-tariff regulations and restrictions 
Who issues them? Different agencies depending on the product.
What is it? Each country and each product has specific requirements you need to find 
out, either from a customs broker or export support agencies, about these procedures, 
which can vary from quality, environmental, sanitary, health and quality, ecology, 
sanitary, packaging, packing, labeling, inspection, toxicity, safety and others, 
One option is to use the HACCP system to ensure food safety, identify specific hazards 
and take preventive measures to avoid them. It is a food safety management system 
based on the control of food safety problems, since it promotes a more efficient use of 
resources and a more timely response to food safety problems. 
The HACCP system facilitates inspection by food control authorities and enhances 
international trade by increasing buyer confidence in food safety. To learn about tariff 
and non-tariff restrictions, you can also use the Trade Center's Market Access Map tool 
of the International Trade Centre (ITC) can also be used to identify tariff and non-tariff 
restrictions.
Although these documents are the main ones, it is advisable to consult with a customs 
broker or a customs broker or with the SEFOET Trade Directorate, which offers advice on 
export documentation. In turn, parcel or courier companies offer complete services for 
the shipment of products abroad, taking care of most of the of shipping products 
abroad, taking care of most of the documentation, also providing advice and guidance 
on the shipment of the product. It is important to consider these services when the 
quantity of the product is optimal according to the cost, cargo capacity and permissible 
dimensions of these companies, such as in the case companies, as in the case of sample 
shipments.
PROCEDURES
To export, it is necessary that the merchandise complies with the necessary documents 
to enter the country to which it will be exported. There is no point in making sale correctly 
if the merchandise is detained indefinitely at customs due to documentary errors. The 
https://www3.paho.org/hq/index.php?option=com_content&view=article&id=10832:2015-sistema-haccp&Itemid=41431&lang=en#gsc.tab=0
https://www.macmap.org/es
http://www.pymexporta.yucatan.gob.mx/
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following are the requirements and documents that exporters must have, as well as the 
actors involved in some of the phases of the export process.
Federal taxpayers' registry (RFC)
In Mexico, it is necessary to have the RFC to be able to invoice electronically, request 
certificates, carry out the necessary procedures for exporting, etc.
The process to register in the RFC begins on the internet at the SAT, where a pre-
application is filled out and the documents to be presented at the Local Taxpayer 
Assistance Administration of the Tax Administration Service are indicated.
List of exporters
Individuals or legal entities that export are obliged to register in the sectorial exporters' 
registry of the General Administration of Customs of the SAT.
To register it is necessary to have their RFC and fill out a form to be submitted at any of 
the Local Administrations of Taxpayer Services (Administraciones Locales de Servicios al 
Contribuyente, ALSC) or at the Central Administration of Customs.
Intellectual property
In international trade, it is necessary to protect intellectual and industrial property rights, 
since they are susceptible to plagiarism, which deteriorates the image of the company 
and the product.
To avoid these practices, countries have treaties, laws and organizations for their 
protection.
In Mexico, the Mexican Institute of Industrial Property (IMPI), which oversees the 
registration of patents, industrial designs, trademarks, trade names and trade notices.
Registration in the digital directory of exporters
By registering in the Digital Directory of Exporters of the Global Economic Intelligence Unit 
of the Ministry of Economy's, Mexican companies provide information that is used as an 
option for the promotion of their products with exportable supply, demanded in the 
international market. Entry to the Registration Form in the Digital Directory of Exporters.
Registration in the mexican business information system 
(SIEM) with the corresponding chamber
The Law of Business Chambers and their Confederations provides that one of the 
purposes or objectives of the confederations is to establish collaborative relationships 
with similar institutions abroad.
SIEM's purpose, among others, is to identify commercial and business opportunities for 
entrepreneurs and any national or foreignindividual.
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SIEM integrates the information of the establishments from a promotional perspective, 
where you will be able to find clients and suppliers for the development of your business.
Authorization of use of the trademark "Made In Mexico"
The Ministry of Economy is the owner of the trademark registration "HECHO EN MÉXICO". 
and design. This distinctive sign allows the federal government to 
establish mechanisms for the promotion of national products.
The purpose is to encourage producers to make use of this emblem, 
which in turn generates a benefit for them, and for the consumer to 
have the certainty and guarantee of the products he/she 
purchases. guarantee of the products they purchase.
To use the "MADE IN MEXICO" trademark, the following conditions must be met 
assumptions:
- That the good is obtained in its entirety or produced entirely in Mexico;
- That the good is produced exclusively from materials that qualify as 
originating;
- That the good is made from non-originating goods, but results from a 
production process in Mexico, in such a way that the good is classified in a 
subheading different from that of the non-originating goods according to 
the Harmonized System for the Harmonized Commodity Description and 
Coding System;
- That the transaction value of the non-originating materials does not exceed 
the percentage established for each sector with respect to the transaction 
value of the merchandise.
The certification process can be done by contacting an accredited and authorized 
Certification Body, the information can be consulted at Integral System of Standards and 
Conformity Assessment (SINEC) of the Secretary of Economy.
TARIFF CLASSIFICATION
Tariff classification is the systematic-uniform order of all goods in each nomenclature in 
which each good is identified by a general numerical code that means the same thing 
in most of the world's customs offices.
Goods, without exception, must be classified by tariff when passing through customs, to 
identify what percentage rate of duty is payable.
Goods entering the flow of international trade are classified based on the Harmonized 
System of Classification and Labeling of Goods (HS).
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TARIFF TREATMENT
Countries may grant different tariff treatments depending on the country of origin of the 
merchandise, WTO membership and free trade agreements in force.
• General tariff applicable to all members of the World Trade Organization (WTO).
• Tariff applicable to goods originating in countries with preferential countries with 
preferential treatment because of an international treaty or international 
agreement.
• Tariffs on goods from countries on which a sanction has been imposed sanction.
ACCESS TO PREFERENTIAL TARIFFS IN SPECIFIC MARKETS
As of June 2020, Mexico has thirteen free trade agreements and six preferential 
agreements. This number of trade instruments places Mexico among the countries with 
the largest networks of agreements in the world.
This privileged position of the country gives Mexican entrepreneurs and foreign producers 
in Mexico the possibility of accessing more than 1.3 billion potential consumers around 
the world. The presence or absence of a trade agreement between Mexico and the 
country of your choice can be a defining factor in the decision to export your product.
RULES OF ORIGIN
In international trade it is essential to bear in mind the origin of the merchandise being 
exported or imported because it makes it possible to identify those goods that are eligible 
for preferential tariff treatment, and that tariff preferences are granted to goods 
produced in member countries and not to those manufactured in other countries.
The main ways of proving the origin of an exported good are:
- Fully originating from the country.
- Regional content value: allows the exporter to determine the value of the inputs that 
were incorporated from the region into the final export product and to determine 
whether the good can be exported in the region and, therefore, eligible for preferential 
treatment.
- De minimis: when there are non-originating inputs that do not allow for tariff jumping, 
the "de minimis" method can be used, under which the product is considered originating 
as long as the value of the non-originating, in general, less than 7% or 8% of the value of 
the product, depending on the FTA.
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- Tariff jumping: this criterion is used when the materials from which a good is 
manufactured have been imported from another country that is not a member of the 
treaty.
NON-TARIFF REGULATIONS AND RESTRICTIONS
Non-tariff regulations are government measures to control the flow of goods. The reasons 
are usually to protect the productive plant and the national economy; to preserve each 
country's goods with respect to the environment, health, animal, and plant health; and 
to assure consumers of the quality of goods.
Most of the paperwork and documentation you do with governmental. entities are found 
in this part of the export process.
Non-tariff regulations are divided into two classes: quantitative and qualitative.
QUANTITATIVE NON-TARIFF REGULATIONS
They apply to quantities of products that are allowed to be imported into a country or 
establish quantifiable contributions to which these goods are subject other than tariffs.
Export and import permits
The purpose of prior permits is to restrict the importation or exportation of certain goods, 
for reasons of national security, health or protection of the productive plant, among 
others.
These permits are issued by the Secretary of Economy.
Quotas
Quotas are amounts of goods that may be imported or exported.
Each country may set the amount that may enter its territory, as well as its validity and 
tariff rate.
MEASURES AGAINST UNFAIR PRACTICES
These measures are intended to counteract possible damage to the national productive 
plant attributable to low prices at which goods enter a country.
QUALITATIVE NON-TARIFF REGULATIONS
These regulations have to do with the product and/or its accessories (packaging, 
wrapping, packing, etc.), regardless of the quantity. Examples of these regulations are:
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Labeling regulations
Labeling regulations affect most goods that are imported or exported. The label serves 
not only to inform the consumer about the brand name of the product, but also the 
country of origin, the producer, quantity, ingredients, etc.
The information must be presented in the language of the importing country, with a font 
size as established in the regulations of each country. In addition, other regulations of the 
states or provinces must also be considered.
Packaging regulations
Packaging can be understood as the wrapping used to protect the product and to 
present it to the consumer, such as boxes, jars, etc. Packaging regulations have to do 
with the quality of the materials used in the manufacture of the package, resistance 
levels the quality of the materials used in the manufacture of the package, levels of 
resistance, form of presentation of the product information and for food products it 
verifies the non-existence of substances that are harmful to health.
Country of origin marking
To identify the country of origin of imported products, importing countries issue country 
of origin marking rules. These rules translate into the use of physical markings that goods 
must have at the time of import, such as tags, labels, etc., which must be visible, legible 
and indicate the country of origin.
Sanitary regulations
These regulations are part of the measures that most countries have put in place to 
protect human, animal and plant life and health established in order to protect human, 
animal and plant life and health from risks such as:
- The introduction and spread of pests and diseases in animals and plants.
- The presence of contaminating additives, toxins, and disease-causing organisms in their 
territory.
- The regulatory agency may establishsanitary standards for the production methods or 
processes of a product. This is known as Good Manufacturing Practices (GMP).
Technical standards
The technical standards established in each country specify the technical characteristics 
and properties, as well as the technical characteristics and properties, as well as 
manufacturing methods that a product must comply with a product must comply with 
for a specific market. These standards guarantee to consumers that the products they 
purchase have the quality, safety and manufacturing methods required to provide them 
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with the desired utility, and manufacturing methods adequate to provide them with the 
desired utility.
There may be one or more standards for each commodity. However, a distinction is 
made between those that condition one or more of the following characteristics:
- Durability
- Dimensions
- Resistance
- Flammability
- Toxicity
- Safety in use
Quality standards
International quality standards exist to ensure that goods meet minimum durability and 
performance requirements.
Although each market has its own quality standards for each product, many developed 
countries, especially in Europe, tend to adopt standardized standards.
standardized standards. This means that each country will in the near future have 
common internationally accepted standards. For example, ISO 9000, which is a quality 
standard for the marketing of products.
INTERNATIONAL INTELLECTUAL PROPERTY
When planning to enter a new export market, it is important to consider registering your 
company's trademarks and patents in that location for plagiarism protection. 
To obtain information in this regard, it is recommended that you contact the following 
instances, depending on the needs:
1. The Mexican Institute of Industrial Property (IMPI) to seek referral to the offices in charge 
of these procedures in the target market. 
2. The World Intellectual Property Organization (WIPO). 
3. United States Patents and Trademark Office, if the target market is the United States of 
America. 
4. In the case of European Union countries, the Office for Harmonization in the Internal 
Market for trademarks, designs and designs or the European Patent Office for patents. 
DISTRIBUTION CHANNELS
In principle, the product can enter the target market in three ways:
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• Long channel: Producer-Intermediary-Retailer-Consumer. The producer supplies 
his product to intermediaries, wholesalers and importers, who buy, pay for, store 
the product and make it available to consumers, through sometimes an indefinite 
series of other intermediaries, such as retailers. 
• Medium channel: Producer-Retailer-Consumer. In this channel, the producer sells 
directly to the retailer, through a distributor who takes care, under the producer's 
control, of physically storing and distributing the product in a given country. 
• Short channel: Producer-Consumer. The producer makes contact with the final 
buyer through its own distribution network based in the country of destination, or 
through its sales team that periodically travels to the country of destination.
EXPORT PROCESS
Once the product has been sold, the export process must be carried out in the following 
stages: 
• Prepare the shipment.
• Carry out the transportation process and take out insurance to cover the goods.
• Customs clearance process.
Prepare the shipment
Depending on the term of sale, the exporter must:
- Process an invoice to the customer
- Prepare the goods considering the packaging
- Identify the products to be shipped in the shipment by means of a packing list.
- Contact the carrier
- Contract the insurance to cover the goods
Transportation And Insurance Process
To have better profit margins and be more competitive, it is essential to carry out an 
analysis of the means of transportation. 
Important variables in this analysis are costs and costs and timeliness of delivery are 
important variables in this analysis.
For transportation it is necessary to consider the entire route of the goods, according to 
the agreed negotiation. Based on the above, some means used are railroad, truck, 
airplane, ship or a combination of these.
In order to choose the transport, it is important to take into account the way in which the 
customer wishes to receive the product. customer wishes to receive his product. Another 
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element to consider is the reliability of the warehouses of the warehouses or ports through 
which the merchandise will transit.
Transport documents
The transport company issues these documents to certify that the goods have been or 
will be shipped to a specific destination. They also show the condition of the 
merchandise.
The information contained in these documents is:
- Name and address of the sender.
- Name and address of the consignee.
- Goods being transported.
- Number of containers and/or quantity of packages.
- Place of origin-destination, among others.
The transport document is part of the documents sent to the importer in the country of 
destination.
Cargo shipping insurance
The insurance includes a series of coverages to indemnify the insured for loss or damage 
to goods during transportation.
When contracting an insurer, it is preferable that it be registered with the National 
Insurance and Finance Commission.
There are different types of insurance and each one covers different risks. It depends on 
how much coverage is desired, the client will be able to choose the insurance that best 
suits his needs.
The maximum amount of liability must correspond to the total value of the invoice value, 
plus freight, import duties or taxes and all the expenses of the international trade 
transaction.
The insurance policy may be contracted for a specific shipment or for a specific period 
covering all operations during that period.
Commercial risk insurance
In Mexico, this insurance covers commercial risks arising from the importer's financial 
inability to cover his debts. financial inability of the importer to cover its debts. The types 
of insolvency covered by this insurance are as follows:
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- Legal insolvency. Occurs when there is a judicial declaration of bankruptcy, suspension 
of payment or some similar legal act, which prevents the collection of the credit.
- De facto insolvency. Occurs when the debtor is in such an economic situation that the 
exercise of its economic situation such that the exercise of a legal action against him to 
recover the credit would be useless. to recover the credit would be useless.
- Prolonged default. This occurs when six months have elapsed since the maturity of the 
loan, and it has not been possible to collect despite the efforts made. taken. This type of 
insurance can be processed, independently from the others, with Cesce México, S.A. de 
C.V.
Liability insurance
A requirement to carry out commercial operations in international markets is the 
contracting of a civil liability insurance, which covers damages, and moral damages that 
the use of the marketed product may cause to third parties and for which the insured is 
liable third parties and for which the insured is liable, in accordance with the applicable 
legislation. 
Such damages may be due to non-fraudulent acts or omissions or omissions, occurring 
during the term of the policy, which cause death, damage to health, or deteriorate or 
destroy property belonging to third parties. 
The cost of this insurance must be incorporated into the export price or negotiated with 
the client.
Customs clearance process
Customs clearance consists of physically presenting the goods to the customs authority 
along with their customs authority together with its digitalized documentation. 
Exporters can electronically transmit to customs the export declaration, together with the 
export declaration, accompanied by the different digitalized documents that support 
them, which are scanned and documents that support them, which arescanned and 
uploaded to the Mexican Foreign Trade Digital Window application. 
Finally, when the merchandise is presented to the customs authorities, it is accompanied 
by a simplified pediment printout with a bar code, which is scanned and shows the 
pediment and all its attached documents. 
Although the Customs Law allows the exporter to directly transmit his pediment, he may 
also do so through a customs broker, but he may also do so through a customs broker. 
The fees charged by customs brokers The fees charged for their services vary and are 
usually a percentage of the value of the export merchandise.
Export declaration
https://www.ventanillaunica.gob.mx/vucem/index.html
21 | P a g e
The export declaration is a tax declaration because it is used to pay export-related taxes. 
the contributions related to the export, which can be:
- The General Export Tax (IGE).
- Prevalidation (PRV).
- The Counter-levy for Prevalidation Purposes (CNT).
- The Customs Processing Fee (DTA).
Electronic Value Voucher (COVE) 
Exporters are obliged to transmit, prior to the clearance of the goods, the information 
regarding the value and other data related to the commercialization of the goods 
contained in the invoice or equivalent document.
Permits or certificates required for export.
Certain goods are required to comply with non-tariff export regulations and restrictions, 
such as permits, certificates or corresponding authorization.
• Phytosanitary certificate for products of plant origin, products and by-products of 
animal origin. 
This document is issued by the Ministry of the Environment and Natural Resources 
(SEMARNAT) or by the Ministry of Agriculture and Rural Development (SADER) through the 
Servicio Nacional de Sanidad, Inocuidad y Calidad (SENASICA), and are highlighted:
- Phytosanitary certificate to export or re-export forest products.
- International phytosanitary certificate.
- Animal health certificate for export.
• Sanitary certificate for beverages, prepared, processed, or canned foods, 
medicines, products derived from human blood. This document is issued by the 
Ministry of Health, through the Federal Commission for the Protection against 
Health Risks Sanitary Risks (COFEPRIS), in which the following stand out.
- Exclusive certificate for export.
- Certificate for export free sale of food, alcoholic beverages, non-alcoholic beverages, 
among others, non-alcoholic beverages, among others.
• CITES export certificate for specimens, parts and derivatives of wildlife protected 
by the Convention on International Trade in Endangered Species of Wild Fauna 
and Flora. This document is issued by SEMARNAT.
International negotiation terms
https://www.gob.mx/tramites/ficha/certificado-fitosanitario-para-exportar-o-reexportar-productos-forestales/SEMARNAT452
https://www.gob.mx/tramites/ficha/certificado-fitosanitario-internacional/SENASICA649
https://www.gob.mx/tramites/ficha/certificado-zoosanitario-para-exportacion/SENASICA650
https://www.gob.mx/tramites/ficha/certificado-exclusivo-para-exportacion/COFEPRIS3993
https://www.gob.mx/tramites/ficha/certificado-para-exportacion-libre-venta-de-alimentos-bebidas-alcoholicas-no-alcoholicas-etc/COFEPRIS3992
https://www.gob.mx/tramites/ficha/certificado-para-exportacion-libre-venta-de-alimentos-bebidas-alcoholicas-no-alcoholicas-etc/COFEPRIS3992
https://www.gob.mx/tramites/ficha/autorizacion-permiso-o-certificado-de-importacion-exportacion-o-reexportacion-de-ejemplares-partes-y-derivados-de-la-vida-silvestre/SEMARNAT426
22 | P a g e
Two sets of terms are currently prevalent in global transactions:
- The Incoterms Rules (International Commerce Terms) of the International Chamber of 
Commerce (ICC). 
- The Revised American Foreign Trade Definitions (RAFTD).
INCOTERMS
The Incoterms Rules establish clear rules for buyers and sellers, in terms of delimitation of 
rights and responsibilities, as well as the identification of costs, documents and tasks 
necessary for the delivery of the goods to the agreed place. and responsibilities, as well 
as the identification of costs, documents, and tasks necessary for the delivery of the 
goods to the agreed place, to avoid uncertainties derived from the different 
interpretations in different countries. different interpretations in different countries.
Revised Definitions of American Foreign Trade (RAFTD, 1941)
The Revised Definitions of American Foreign Trade were established in 1919 and were last 
updated in 1941. Although they were repealed in 1985, some companies in the United 
States continue to use them as a matter of course. The RAFTD are not mandatory; they 
are valid at the time the parties agree on their rights. 
Unless expressly requested by the buyer, it is advisable to avoid using any other 
negotiation terms other than Incoterms.
International payment methods
In international trade there are several ways to make or receive payments for goods. to 
make or receive payments for goods. 
In general, some of them are the following, classified according to their level of security:
- Low: check and bank draft.
- Medium: international bank collection order.
- High: letter of credit
It is essential to negotiate and clearly state in the contracts or agreements executed, 
who will cover the costs and commissions of the banks involved in the implementation of 
the chosen form of payment, and how they will be covered.
Payment in cash
This means is simple and recurrent in trade fairs or exhibitions where the merchandise is 
allowed to be sold.
Checks
23 | P a g e
It is not uncommon in some international trade transactions to agree that payments are 
to be made by check, because there is confidence payments are made by check, 
because there is confidence that it will be cashed without difficulty. 
Individuals or companies that receive checks drawn on banks established abroad can 
hardly be sure whether the account backing the check exists or has sufficient funds, or 
whether the person signing the document is authorized to do so. For this purpose, there 
is a "certified check" (known in Mexico as a cashier's check), in which the bank issues a 
check and assures that there are funds.
Money orders
The interbank payment order is a funds transfer operation carried out by a local issuing 
bank to a foreigner, under the orders of a customer a local issuing bank makes to a 
foreigner, under the orders of a client (originator), who buys a "payment order", in favor 
of an individual or legal entity of a bank abroad (beneficiary).
Spin
Money orders are purchased in many places; for example, at post offices, banks, 
licensed financial institutions, supermarkets or branches of Western Union, MoneyGram, 
Telecom, etc. The user buys the money order and gives the bank or financial institution 
the amount of funds to be transferred, be it cash, debit card, credit cards or checks.
 After the payment order has been paid, it must be filled out. If you leave blank spaces, 
anyone can cash it, so you must be very careful. With this information, the information, 
the ordering bank or institution will transmit the respective message to the paying bank 
or institution to the respective message so that the funds can be credited to the 
beneficiary's account, or so that the funds can be the beneficiary's account, or for the 
beneficiary to come and pick up the deposit.
As in the case of the bank payment order, it is advisable that the exporter does not ship 
the merchandise until he verifies that the funds have been received the exporter should 
not ship the goods until he verifies that the respective funds have been credited to his 
account or paid to him.
Letter of credit
A letter of credit is a document issued by a bank, in which it affirms its commitment to 
pay someone an exact amount of money on behalf of a buyer, provided the seller meets 
specific terms and conditions. 
Due to the importance and transcendence of the subject, the International Chamber of 
Commerce made a compilationof rules of international application, known worldwide 
as Uniform Customs and Practice for Documentary Credits. 
24 | P a g e
It should be noted that letters of credit are, by their very nature, transactions independent 
of the contracts on which they may be based, and banks are not affected or bound by 
such contracts. Consequently, it is not Consequently, it is not necessary to cite in a letter 
of credit the reference to a particular contract. 
However, it is very important that the clauses of the contract should stipulate terms and 
conditions agreed upon by the contracting parties for the operation of the credit. 
operation of the credit.
International Contracts
A contract is an agreement of wills between two or more parties, which generates rights 
and obligations. 
rights and obligations. An international contract exists when one or more individuals or 
legal entities are domiciled in different countries.
There are several types of contracts involving different international trade activities, such 
as:
- Promise to buy or promise to sell, which are preparatory instruments to the purchase-
sale the purchase and sale transaction, which intend to generate the obligation of a 
party to buy or sell a party to buy or sell a certain good or goods, characterized and 
defined, at a certain price. 
- Of sale and purchase, which is intended to be a single transaction. 
- Of supply (modality of the contract of sale), which may include repeated deliveries of 
a product, under a single contract. 
- Distribution, commission, or commercial agency. 
- License for the use or exploitation of a specific trademark or technology.
- Services rendered. 
- Export franchise.
To regulate the contract for the international sale of goods, the United Nations 
Convention on Contracts for the International Sale of Goods was adopted in 1980 of 
International Sale of Goods in the city of Vienna, Austria, which is why it is called the 1989 
Vienna Convention. Mexico is a party to this international convention.
The main objective of the Vienna Convention is to establish generally accepted 
principles governing the generally accepted principles governing commercial 
negotiations in respect of the international sale of goods. 
Before entering an international commercial transaction, the parties must negotiate the 
terms and conditions contained in a contract and put them in writing, since it is important 
25 | P a g e
to consider that there are very important and far-reaching clauses that are not 
mentioned in other documents, such as a contract of sale. 
It is important to consider that there are clauses of great importance and significance 
that are not mentioned in other documents, such as a firm order, letters of credit, among 
other documents. 
It should be considered that the international contract is the formal and legal document 
that will govern the entire commercial operation step by step, in addition to the aspects 
related to the subject matter of the contract, the price of the goods, etc.; likewise, other 
aspects may be included, such as the logistics of the operations, marketing channels, 
promotion mechanisms and international dispute resolution.
The following are some of the basic required clauses:
- Object.
- Price.
- Method of payment.
- Packaging and packing. 
- Delivery of goods. 
- Product liability. 
- Patents and trademarks.
- Taxes. 
- Assignment of rights and obligations. 
- Arbitration clause.
INTERNET LINKS AND OTHER RESOURCES OF INTEREST
- Tariff of the Law of General Taxes on Imports and Exports
Harmonized System codes and Mexican tariff items
- National Institute of Statistics and Geography (INEGI)
Correlation between Harmonized System codes and the North American Industrial 
North American Industrial Classification System
- Mexican Institute of Industrial Property (IMPI)
Protection of intellectual and industrial property rights
- Confederation of Customs Brokers Associations of the Mexican Republic (CAAAREM). 
http://www.siicex-caaarem.org.mx/Bases/TIGIE2007.nsf/TarifaW?OpenView&Start=1&Count=30&Collapse=1#1
https://www.inegi.org.mx/app/tigie/
https://www.inegi.org.mx/app/tigie/
https://www.gob.mx/impi/
26 | P a g e
Customs Brokers Contact
- Single Window (VUCEM)
- Tariff Information System via Internet of the Ministry of Economy (SIAVI) 
Mexico's Foreign Trade Indicators Tool
- Export-related formalities
Generalized System of Tariff Preferences 
Phytosanitary Certificates
Sanitary Certificates
CITES export certificate
- Mexican Business Information System (SIEM)
Registration of employers to SIEM
- Digital Directory of Exporters UIEG-SE
Registration form in the Digital Directory of Exporters
 - Made in Mexico Brand
Trademark registration "MADE IN MEXICO"
- National Insurance and Finance Commission
Registered insurers
- Cesce México, S.A. de C.V.
Prolonged Delinquency Insurance
- Mexico International Chamber of Commerce (ICC)
INCOTERMS Rules
- National Foreign Trade Information Service (SNICE)
Portal for consultation of information of the Government of the Republic related 
to Foreign Trade
OF EXTERNAL ORGANIZATIONS 
- Observatory of Economic Complexity
https://www.caaarem.mx/directorio/
https://www.ventanillaunica.gob.mx/vucem/index.html
http://www.economia-snci.gob.mx/
https://www.gob.mx/tramites/ficha/registro-de-productos-elegibles-para-preferencias-arancelarias-para-la-obtencion-de-certificados-de-origen-para-el-sistema-generalizado-de-preferencias-sgp-para-comercializadores/SE1249
https://www.gob.mx/senasica/acciones-y-programas/certificado-fitosanitario-internacional-164333
https://www.gob.mx/tramites/ficha/certificado-exclusivo-para-exportacion/COFEPRIS3993
https://www.gob.mx/tramites/ficha/autorizacion-permiso-o-certificado-de-importacion-exportacion-o-reexportacion-de-ejemplares-partes-y-derivados-de-la-vida-silvestre/SEMARNAT426
https://siem.economia.gob.mx/
https://docs.google.com/forms/d/e/1FAIpQLSd95Ur6e7Oqv0Db59ocUTEXAd689djvNtZMT4kwzORSN837gw/viewform
https://www.gob.mx/hechoenmexico
https://www.gob.mx/cnsf
https://primeraexportacion.com/documentos-tecnicos/seguro-de-credito-a-la-exportacion/#:~:text=Los%20plazos%20de%20cobertura%20tienen%20que%20ver%20con,documentado%20el%20cr%C3%A9dito.%20El%20porcentaje%20de%20cobertura%20abarca%3A
https://vicentferrer.com/incoterms/
https://www.snice.gob.mx/AdminSNICE/faces/oracle/webcenter/portalapp/pages/paginasPublicas/publicHome.jspx;jsessionid=SCg1jx2CPBSLRLvBhn1V1n2MThsnRNPNhCXQhGjHwQYSYyGVZJhk!497507894?_afrLoop=21670470479755609&_afrWindowMode=0&_afrWindowId=null#%40%3F_afrWindowId%3Dnull%26_afrLoop%3D21670470479755609%26_afrWindowMode%3D0%26_adf.ctrl-state%3D1cx83fqf14_4
https://www.snice.gob.mx/AdminSNICE/faces/oracle/webcenter/portalapp/pages/paginasPublicas/publicHome.jspx;jsessionid=SCg1jx2CPBSLRLvBhn1V1n2MThsnRNPNhCXQhGjHwQYSYyGVZJhk!497507894?_afrLoop=21670470479755609&_afrWindowMode=0&_afrWindowId=null#%40%3F_afrWindowId%3Dnull%26_afrLoop%3D21670470479755609%26_afrWindowMode%3D0%26_adf.ctrl-state%3D1cx83fqf14_4
27 | P a g e
Interactive visualization of trade between Mexico and other countries by product 
and industry
- Export Potential Map
Determine the specific countries to which the International Trade Center's 
algorithm determines that Mexico has an export opportunity for each individual 
product
- Trade Map
World trade indicators
- Market Price Information
- UN COMTRADE
Foreign Trade Indicators
- ePing of WTO, ITC and United Nations
Sanitary or phytosanitary measures (SPS) or technical barriers to trade (TBT) under 
WTO framework
EXPORT PROMOTION AND SUPPORT PROGRAMS FOR 
MEXICAN COMPANIES
The Manufacturing, Maquiladora and Export Services 
Industry (IMMEX) Program
Link for more information: 
https://www.snice.gob.mx/cs/avi/snice/programasdefom.immex.html
Link for Manuals, Infographics and Standard:
https://www.snice.gob.mx/cs/avi/snice/g_immex.html
 The IMMEX Program is an instrument to promote exports that may be used by 
companiesthat temporarily import merchandise and carry out an industrial or service 
process for manufacturing, transformation or repair and/or the rendering of export 
services, deferring the payment of the General Import Tax, the Value Added Tax and, if 
applicable, the countervailing duties.
Benefits
The IMMEX Program offers its holders the possibility of importing goods under a temporary 
regime, deferring the payment of the general import tax, the value added tax and, if 
https://oec.world/en/
https://oec.world/en/
https://exportpotential.intracen.org/es/
https://exportpotential.intracen.org/es/
https://exportpotential.intracen.org/es/
https://www.trademap.org/Index.aspx?AspxAutoDetectCookieSupport=1
https://mpi.intracen.org/home
https://comtradeplus.un.org/
https://epingalert.org/
https://epingalert.org/
https://www.snice.gob.mx/cs/avi/snice/programasdefom.immex.html
https://www.snice.gob.mx/cs/avi/snice/g_immex.html
28 | P a g e
applicable, the countervailing duties, as long as they carry out an industrial or service 
process intended for the manufacturing, transformation or repair and/or the rendering of 
export services.
Entities eligible to obtain an IMMEX Program
The producing legal entities residing in Mexican territory and/or export service providers 
that comply with the requirements of the program.
Sensitive Products
Sensitive products are those temporary import goods listed in Annex II of the IMMEX 
Decree and Annex 3.3.2 of the Agreement of rules of the Ministry of Economy.
Sensitive products are the following:
• Sugar
• Steel products
• Textile and apparel
• Aluminum
• Iron ores
• Tobacco
• Tires
Regulations
The IMMEX program is based on the Decree for the promotion of the manufacturing, 
maquiladora and export services industry, published in the Official Gazette of the 
Federation on November 1, 2006, and its multiple amendments.
Its legal framework is:
• Agreement by which the Ministry of Economy issues rules and criteria of a general 
nature in matters of Foreign Trade,
• Agreement by which the formalities registered in the Federal Registry of Formalities 
and Services that apply to the Ministry of Economy, and the decentralized 
agencies and deconcentrated bodies of the sector are disclosed,
• Fiscal Code of the Federation,
• Decree by which administrative facilities are granted in customs and foreign trade 
matters,
• Customs Law,
• Federal Law of Administrative Procedure,
• General Rules on Foreign Trade Matters of the SAT,
• Regulations of the Customs Law,
• RESOLUTION that establishes the General Rules related to the application of the 
customs provisions of the T-MEC and its annexes,
• Treaty between Mexico, the United States and Canada (T-MEC).
Beneficiary Information
29 | P a g e
The Directories of Beneficiaries of Promotion Programs contain the current Authorized 
Programs and the Plants destined for the performance of industrial and/or service 
processes in the manufacturing, transformation, repair and/or provision of export 
services, for IMMEX, and for the production of specific merchandise, for PROSEC.
The Directories are updated during the second week of each month.
Necessary documents
Required document Presentation
Written document containing the 
description of the productive process or 
type of services, object of the IMMEX 
Program application
Original
Maquila contracts, purchase and sale 
contracts, purchase orders or firm orders, 
evidencing the existence of the export 
project
Original
In the case of the goods referred to in 
Article 4, Section I of the IMMEX Decree, 
a document providing a detailed 
description of the production process or 
service, including the plant's installed 
capacity to process the goods to be 
imported or to perform the service 
covered by the IMMEX Program and the 
percentage of such capacity actually 
used
Original
It is necessary that the company with a 
program commits to make annual 
foreign sales of more than US$500,000 or 
its equivalent in local currency, or to 
invoice exports for at least 10% of its total 
turnover
Original
Copy of the document that legally 
certifies the possession of the real estate 
where the IMMEX Program intends to 
operate, indicating the location of the 
real estate, attaching photographs of the 
same. In the case of a lease or gratuitous 
bailment, it must be evidenced that the 
contract establishes a minimum term of 
one year and that it is valid for at least 
Original
30 | P a g e
eleven months as of the date of 
presentation of the application
The investment program, which must 
contain information regarding the 
premises where the operations will be 
carried out (drawings of the facilities, 
location and photographs), including a 
description of the amounts of investment 
in real estate, machinery and equipment, 
number of personnel hired or to be hired 
directly or indirectly, estimated or total 
value of imports during the 2-year period, 
estimated volume or value of production 
or service to be performed during the 2-
year period and the schedule of such 
investment program
Original
a) The location of the domicile(s) where 
the productive or service processes will 
be carried out, including those in which 
the imported merchandise will be kept 
under the Program, indicating the 
characteristics, conditions, details of the 
facilities, surfaces in square meters. 
Attach photographic support; b) The 
status of possession of the property, as 
well as the document that accredits it; c) 
Inventory of the machinery, equipment, 
furniture by means of which the 
productive or service process is carried 
out, attaching photographic and 
documentary support regarding the legal 
possession; d) The description of the 
merchandise to be imported on a 
temporary basis and the description of 
the physical space where the same will 
be stored. Attach photographic support; 
e) In case of having temporarily imported 
merchandise, inventory of such 
merchandise, and photographic support 
that coincides with the same; f) In case 
the merchandise to be imported under 
the program is destined to submaquila 
processes, detail the referred to in 
paragraphs a) and g), and g) The 
number of employees in the domicile at 
Original
31 | P a g e
the time of the certification of facts, 
attach photographic support and 
supporting documentation: payment of 
the employer-employee contributions 
before the Mexican Institute of Social 
Security, in case the hiring of the 
company's personnel is through a third 
party (Outsourcing), a copy of the 
contract for the provision of services must 
be provided, as well as the document 
that proves the legal hiring of the 
employees
Articles of Incorporation of the company 
and, if applicable, of the amendments 
thereto (in-person procedure)
Original
Power of attorney or a copy of the Single 
Registry of Accredited Persons (RUPA)
Original
Federal Taxpayers Registry (RFC) Original
DRAWBACK Import Tax Refund Program for Exporters
Reintegrates to the exporter the value of taxes caused by the import and subsequent 
export of: raw materials, parts and components, packaging and containers, fuels, 
lubricants and other materials incorporated to the exported product; by the import of 
goods that are returned abroad in the same state in which they were imported; and 
goods imported for repair or alteration.
What is Drawback?
The Import Tax Refund to Exporters or Drawback is one of the international trade 
promotion programs that Mexico offers to exporters.
This program is intended to refund the General Import Tax (IGI). Now, what is IGI? The IGI 
tax is a Foreign Trade regulation that regulates the entry of merchandise into the national 
territory, means of transportation, customs clearance and any act related to 
international trade.
Some of the taxes on foreign trade in Mexico are as follows:
• Raw materials
• Parts and components
• Packaging and containers
• Fuels
• Lubricants
32 | P a g e
To define the amount that can be refunded,the amount that has been paid under the 
concept of "general import tax" is taken as a basis. This amount is divided by the peso to 
dollar exchange rate at the time of the transaction. Finally, it is multiplied by the 
exchange rate on the day the refund is made.
The formula is as follows:
(General import tax / Transaction exchange rate) Current exchange rate = Drawback.
This is one of the most suitable financial supports for exports for small and medium-sized 
companies, since it is not necessary to make an exhaustive registration, but it is 
generated according to the “pedimento”.
What are the benefits of drawback?
The drawback, in addition to allowing exporters to recover the IGI tax, also enjoys other 
attractive benefits such as:
• Reduction of tariff charges on imported inputs.
• It provides liquidity to exporting companies in their finances.
• Avoids requiring maximum export amounts.
Now, if the question arises as to how to process this export promotion, all you have to do 
is go to the Ministry of Economy with some of the following documents:
• Application for Import Tax Refund for Drawback Exporters
• Articles of Incorporation and Power of Attorney
• Import declaration
• Export declaration
• Export sales invoice
• Free writing of request
• RFC
• Proof of income
• Memorandum of calculation
• Statement of account
Another benefit of drawback is that it is free, so you do not have to worry about extra 
fees.
PROSEC development program
Sectorial Promotion (PROSEC) is one of the foreign trade support programs specifically 
aimed at companies that manufacture in Mexico and sell within the country or abroad. 
The purpose of this program is to support exporters that require inputs or machinery from 
abroad.
Through this financial support for exports, quality products can be acquired from abroad 
at a preferential tariff. In this way, the production of these companies maintains a 
competitive cost to offer it in the country or to other countries.
33 | P a g e
Some of the industries that can participate in this program are:
• Electrical and electronics
• Toys
• Furniture
• Footwear
• Mining and metallurgy
• Chemical
• Manufacturing
• Transportation
• Paper and Cardboard
• Automotive and aeronautics
• Food
In this program it is necessary to comply with certain requirements and the company 
must register to obtain the benefits of the promotion program. This can be done through 
SIICEX, which is the Integrated Foreign Trade Information System.
What are the benefits of PROSEC?
The main benefit that a foreign trade company can obtain from PROSEC is to import at 
a preferential tariff various goods to be incorporated and used in the production process 
of goods listed in Article 4 of the PROSEC Decree.
Likewise, it gives exporters the opportunity to diversify their offer and increase the quality 
of their products, regardless of whether they are for the domestic or international market.
The documents required to process the PROSEC are:
• Request for authorization to expand sectorial promotion
• Articles of Incorporation and Power of Attorney
• RFC
• Document that accredits the legal possession of the property
• Certificate of facts issued by a notary public
• Like the Drawback, this procedure is also free of charge as a form of support from 
the institutions that support foreign trade in Mexico.
International trade promotion program SIICEX
Foreign trade support system based on a web portal that has the purpose of offering a 
complete guide on each of the processes necessary to carry out foreign trade processes.
This portal has at your disposal a search engine where you will be able to consult any 
type of process involved in an export process. At the same time, you will be free to read 
and learn about the different rules that must be complied with in terms of regulation, 
transparency and corporate legality.
While browsing the web portal of this international trade promotion program, you will 
have access to the criteria for compliance with laws, information on international 
34 | P a g e
agreements, regulations, decrees or ordinances, each of them grouped in sets in such a 
way that it is easier to search.
List of the sections that make up this financial support system for exporting SMEs.
• SIICETECA
• Rates
• Trade Today Newsletter
• Did you know?
ALTEX financial support program
If anything characterizes the Highly Exporting Companies program, it is its firm objective 
of optimizing and streamlining each of the administrative processes required to export 
products from Mexico to the world.
In this sense, according to the Secretary of Economy, the foreign trade support program, 
ALTEX, has become an effective instrument to eliminate operational obstacles that could 
hinder the agility of the processes.
It should also be noted that the purpose of this financial support system for exports is to 
return the cost of VAT applied to certain products, providing greater liquidity to the 
companies involved.
This international trade support program offers other important benefits, such as free 
access to the Trade Information System administered by the Secretary of Economy.
Benefits of the ALTEX foreign trade program
• Refund of balances in favor of VAT, in a term of approximately five business days.
• Free access to the Commercial Information System administered by the SE.
• Exemption from the requirement of second review of export goods at the customs 
office of departure when they have been previously cleared in an inland customs 
office.
• Ability to appoint a customs agent for several customs offices and different 
products.
• To enjoy these benefits, users of this program must present, before the 
corresponding Federal Public Administration agencies, a copy of the ALTEX 
Certificate issued by this Secretariat and, if applicable, the ratification of validity.
Note: Please note that in order to acquire these benefits, you must also have an annual 
report of foreign trade operations for companies.
Foreign Trade Support Program: ECEX
The Foreign Trade Company Registration Program, also known as ECEX, is a program to 
promote international trade whose objective is to provide economic support to 
companies that export merchandise in Mexico. In this way, their access to foreign 
markets is carried out in a much more effective and optimized manner.
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Likewise, this export support program in Mexico provides administrative opportunities and 
economic assistance through different academic scholarships to promote the 
development of their operations. However, keep in mind that this foreign trade support 
program is only available to SMEs that only export internationally.
Advantages of ECEX
It issues the ALTEX certificate, which assures a refund of the balances in favor of value 
added tax.
It offers an advisory service from Nacional Financiera with the objective of contributing 
to the execution of projects.
Financial factoring for exporters
Financial factoring in exports consists of a financial service that offers the possibility of 
anticipating the collection/payment of an invoice through a factoring company or a 
financial institution.
Factoring, in addition to being one of the financial supports for exports, allows SMEs to 
make short-term investments in their own capital without depending on the effectiveness 
of accounts receivable.
FIDEY Credit
Access to Credit from the Integral Fund for the Economic Development of Yucatan 
(FIDEY)
Service of: Ministry of Economic Development and Labor
Allows access to business loans to micro, small and medium-sized companies in the state 
in the industry, commerce or service sectors that belong to the formal economy. The 
amount of the credits will be from $50,001 up to $400,000. 
Types of credits offered are: a) Improvement of physical facilities. b) Refurbishing of 
machinery and equipment. c) Refurbishing of machinery and equipment. 
Investments that are supported through these credits: - Purchase of rawmaterials. - 
Expansion, remodeling, and construction of real estate. - Purchase of machinery, 
furniture, or equipment - Term up to 48 months. - Annual rate TIIE + 3 points
Objective of the inspection or verification
Verify the existence and solvency of the business to be financed.
2. Verify the use of the resources granted.
Requirements or documents that must be present when the inspection or verification is 
performed
1. Financial statements and physical facilities
2. Invoices, contracts, and other supporting documents.
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Financial Support For Business And Artisan Activation
Target Population
Entrepreneurs over eighteen years of age, micro and small businesses with fiscal domicile 
in the territory of the State of Yucatan in the handicraft, textile, cultural, agri-food, food, 
beverages, cosmetics, paper and wood industries.
Maximum amounts of support
Up to $36,000.
Total investment
20 MDP.
Basic requirements
a) Be over eighteen years of age at the closing date of the call.
b) Have a business or enterprise that maintains its operation in the State of Yucatan.
c) To have a business or enterprise in the handicraft, textile, agri-food, food, beverage, 
cosmetics, paper and wood industries.
Term of support
The duration of the benefits will be up to two months or until budget availability permits.
OTHER SERVICES OF FINANCING
The following institutions offer financial support services, which, although not necessarily 
export-focused, can help the are not necessarily focused on exporting, they can help 
the company develop in the process. 
BANCOMEXT
It has several programs focused on supporting entrepreneurs with export financing for 
exports. Loans are granted in different areas, such as working capital such as working 
capital, investment projects, specialized loans, banking and investment, buyer's credit, a 
program for financing program for exporters in the auto parts industry, and others.
NAFIN
It has a series of programs aimed at supporting and developing the company and, 
although not directly focused on exports and, although they are not directly focused on 
exporting, they can be useful to increase your internal can be useful to increase their 
internal productivity and to become more competitive internationally. Some of these 
programs include support programs for trucking, microcredit, SME credit, and production 
chains, among others.
https://www.bancomext.com/productos-y-servicios/credito
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National Entrepreneur Institute (INADEM)
Deconcentrated administrative body of the Secretary of Economy, whose objective is to 
the national policy of inclusive support to entrepreneurs and to micro, small and medium-
sized inclusive support for entrepreneurs and micro, small and medium-sized enterprises, 
promoting their innovation, competitiveness and projection in domestic and 
international markets to increase their contribution to national and international markets 
to increase their contribution to economic development and social wellbeing, as well as 
to contribute to the development of policies that promote business culture and 
productivity.
Government of the State of Yucatan
It has the System for the Financing of the Development of the State of Yucatan, Fondo 
Yucatan, which has the objective of financing for the development of the State of 
Yucatán, Fondo Yucatán, whose objective is to provide financing for investment, create 
jobs, offer financial advice, guidance and support to seek channels as well as sources of 
financing, and support to seek channels as well as sources for obtaining resources. 
Through SEFOET, it offers financial support programs such as the Integral Fund for the 
support programs such as the Integral Fund for the Economic Development of Yucatan 
(FIDEY). 
Commercial Banking
It is important to consider the financing options offered by all the banks in the country 
financing services offered by the country's banks. 
If there is interest in obtaining a loan from a bank, it is advisable to investigate in detail 
the various and have a complete business and financing plan, which will be useful when 
approaching these banks will be useful when approaching them.
COST DETERMINATION
The first step in determining the export sales price is to add export-related costs to the 
production costs:
Production costs
Fixed costs, variable costs, desired profit margin.
Export related costs. 
Cost of adapting the product to the market
Sometimes the products will undergo changes in packaging or any other change that 
the market demands, so there may be a small cost for adapting the product. 
Tax refunds
This is a right of all taxpayers. This tax refund allows taxpayers to recover the balances in 
their favor.
https://www.bing.com/ck/a?!&&p=e00928aa33dbe258JmltdHM9MTY3NjY3ODQwMCZpZ3VpZD0yZjZlOTJjZi0zNTQ2LTZiMmMtMGMwMi04MDU5MzQwNzZhYTYmaW5zaWQ9NTE3Ng&ptn=3&hsh=3&fclid=2f6e92cf-3546-6b2c-0c02-805934076aa6&psq=inadem&u=a1aHR0cHM6Ly93d3cuaW5hZGVtLmdvYi5teC8&ntb=1
http://www.yucatan.gob.mx/
https://www.bancos-mexico.com/yucatan-provincia
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Cost of exchange insurance
This is the cost of bank or exchange house commission for the movement of foreign 
currency for which a transaction is conducted; it is recommended to buy it since different 
currencies are usually being dealt with.
Credit financial expenses
Cost generated by loans granted by banks or credit studies developed by private 
companies. 
Packaging costs
These are the costs of materials that will be integrated into the handling and protection 
of the cargo, which allow the product to be easily handled and protect it so that it arrives 
at its destination correctly.
Agent commission costs
This is the intermediation cost incurred by the product when there is a commission of a 
certain percentage for export sales. 
Cost of export documentation
In some cases, the merchandise must have export requirements that have a cost, such 
as phytosanitary and zoo sanitary certificates, pallet fumigation certificates, SAGARPA 
certificates, special permits (liquor, etc.). 
Internal handling costs
These are the costs of handling the goods that will be needed to be exported; example: 
maneuvering from the warehouse to the container, 
Internal transportation costs
This is the cost of transportation services generated within the country, e.g., transportation 
cost Merida - Progreso. 
Customs clearance fees
These formalities are mandatory in accordance with the Customs Law, in addition to 
cover the customs broker's service fees, e.g.: validation of the pedimento, fees, 
complementary services, fiscal locks, tax, etc.
Cargo loading costs
These are those costs that will be generated by the crane maneuvers to the ship (or 
others) for the handling of the cargo. 
Port tax costs
These are those taxes and payments that must be made to the port for warehouse and 
wharfage to the Administración Portuaria Integral (Port Authority) and to the port cargo 
concessionaire. 
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International transportation costs
The cost of the services provided by a carrier to transport goods abroad, e.g., train, truck, 
ship, airplane. 
Cost of export insurance
Only if export insurance has been considered. 
International duties and taxes
These are those taxes and duties that must be paid for the trade of goods. 
Port expenses
These are the costs of maneuvering the merchandise off the ship, as well as storage and 
unloading costs, as well as customs expenses. 
Destination transportation costs
These are those transportation services that are contracted in the foreign country to 
deliver the service to the customer.